CBDT authorises National e-Assessment Centre to issue notices u/s 143(2) for returns furnished u/s 139 or in response to a notice u/s 142(1)
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 79/2020
New Delhi, the 25th September, 2020
(INCOME-TAX)
S.O.3304(E).—In exercise of powers conferred under sub-section (2) of section 143 of Income-tax Act, 1961 (43 of 1961) (the Act) read with Rule 12E of the Income-tax Rules, 1962, the Central Board of Direct Taxes hereby authorises the Assistant Commissioner/Deputy Commissioner of Income-tax (National e-Assessment Centre) having his headquarters at Delhi, to act as the Prescribed Income-tax Authority for the purpose of sub-section (2) of section 143 of the Act, in respect of returns furnished under section 139 or in response to a notice issued under sub-section (1) of section 142 of the said Act, for the purpose of issuance of notice under sub section (2) of section 143 of the said Act.
2. This notification shall come into force from 13thAugust 2020.
[F. No.187/2/2019-ITA-I]
GULZAR AHMAD WANI, Under Secy.
Explanatory Memorandum
It is certified that no person is being adversely by giving retrospective effect to this notification
Download Notification Click Here >>
- Further extension of due date for filing of Form No. 10A/10AB to 30.06.2024 – CBDT Circular
- Revisionary order purportedly passed earlier but dispatched after written Submissions quashedÂ
- Assessment u/s 147 based on seized material found during search of third party void ab-initio
- TDS deductors given relief for non deduction of TDS at higher rate for inoperative PANs
- Reassessment order quashed due to error in personal hearing video conferencing link